Application Study Of Activity-based-costing In Zxl Chinese Patent Medicine Enterprises

In the new Chinese medicine industry policy guidance,with the deepening of the new health care reform,health care coverage,mainly drug prices under the premise of market into a dominant,enterprises have to improve the competitiveness of their attention to the enterprise internal management,product cost management has become the domestic pharmaceutical manufacturing enterprise in the market competition the biggest weapon and key,Under the background of the proposed ZXL company homework cost method was used to cost accounting,in response to market pricing,product decisions,improve the level of the enterprise internal management,improve enterprise value.This paper takes ZXL company as a specific case on the study of the application of ABC.In this paper,the text part is divided into five chapters:The first chapter of thesis writing background,significance,research ideas and methods,the research status at home and abroad,and the contribution and deficiency of this article.Points out that the activity-based cost method in the pharmaceutical industry to improve the quality of cost information,market positioning,enhance the competitiveness of enterprises is of great significance.At the same time,it also illustrates the contribution and deficiency of this paper.In the second part,the principle of Activity-based Costing(ABC)and it's related basic theories are elaborated:The process theory,the theory of Job-Chain Optimization,Value-Added Theory and Cost-Behavior Theory of Activity-Based Costing(ABC)are introduced.The third chapter expounds ZXL company introduce the necessity and feasibility of the method.ZXL company is introduced the basic situation and the development of the industry status,for ZXL company current cost management situation,analysis of the current cost management exist the following problems to analyze the reasons.The necessity of introducing ZXL into operation cost is put forward,and the feasibility of implementing activity based costing in ZXL company is analyzed in combination with the condition of applying ABC.The fourth part of the theoretical research on the operating cost and access to case,build a framework for ZXL Company to implement ABC.The products consume activities and activities consume resources as the guiding ideology,the working process of the production management system of ZXL company and the carding process,according to the construction cost center analysis of motivation,cost allocation of work the center of the cost,finally calculate the cost of products.Also explains the activity-based costing in the implementation of ZXL Company is effective and the expected effect is verified.The fifth chapter explains the safeguard measures of the implementation of ABC from the aspects of organizational structure,internal mechanism,ERP system and human resources.